Is the Streamlined Sales and Use Tax Agreement Still Relevant?

Stephen Kranz and Diann Smith discussed the Streamlined Sales and Use Tax Agreement in light of state attacks on the Quill physical presence standard. Mr. Kranz said that if Quill is invalidated it “eliminates at least one of the significant reasons why sellers may be avoiding physical presence nexus and thus the obligation to collect tax that comes with being an in-state seller.” Ms. Smith added that even with such a change, continuing the Streamlined Tax Agreement and getting other states involved “are two overriding issues.”